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2021 (8) TMI 902 - AT - Central ExciseSSI Exemption - countervailing duty paid - right to use the trademark in India - affixation of MRP on packing of goods - HELD THAT:- Admittedly the goods in the present case are the imported goods and would have been cleared on the payment of countervailing duty, determined on the basis of the declared Retail Selling Price. If the goods at the time of clearance have suffered the countervailing duty on the basis of Retailing Selling Price and as per Section 4A, there cannot be any further demand, if the benefit of CENVAT Credit is allowed to the appellant. Tribunal has in the Appellants own case [2017 (5) TMI 619 - CESTAT MUMBAI], held in favour of admissibility of the CENVAT Credit to the appellant, in case they are asked to pay duty by denying the SSI exemption. Extended period of limitation - penalty - HELD THAT:- Tribunal has held against invoking of the extended period for making the demand and penalties imposed in the earlier order, there are no reason to differ with that part of the order. Hence the penalties imposed are set aside and we hold that extended period cannot be invoked in this case, where the issue is purely an interpretational. The matter remanded back to original authority to allow the CENVAT Credit as admissible, of the duty paid by the appellants on these goods and other inputs and input services received by them, subject to production of the requisite duty paying documents - appeal allowed by way of remand.
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